E-way bill ek online parchi hai jo GST portal pe maal ki gaadi chalne se pehle banti hai. Isse ek 12 ank ka EWB number milta hai. Weaving unit ke liye teen tarah ki gaadi chalti hai: grey ki sale, process house / mill ko job work ke liye taka, aur party ka maal bunai ke baad wapas.
₹50,000 ka niyam — kya ginta hai
- Ek bill ya challan ki consignment value ₹50,000 se zyada ho toh e-way bill chahiye.
- Value mein GST bhi judta hai (CGST + SGST ya IGST). Sirf taxable nahi, bill ka total dekho.
- Job work ke challan pe jo value likhi hai, wahi ginti hai — challan pe value zaroor likho.
₹50,000 se zyada → e-way bill (neeche ki chhoot chhod ke)
Gujarat ke andar ki chhoot
Gujarat State Tax ki 19-09-2018 ki notification (1-10-2018 se) mein do chhoot hain:
- Shahar ke andar (intra-city) kisi bhi maal ki gaadi — value kitni bhi ho — e-way bill nahi. "Shahar" matlab municipal / nagar palika ki seema (aur notified gaon). Shahar ki seema ke bahar ka GIDC ya gaon ho toh chhoot nahi.
- Gujarat ke andar job work ke liye hank, yarn, fabric aur garment ki gaadi — value kitni bhi ho — e-way bill nahi. Jaise grey taka Gujarat ke process house ko dyeing / printing ke liye.
Chhoot mein bhi gaadi ke saath tax invoice ya delivery challan hona zaroori hai. Yeh notification 2018 ki hai — abhi bhi waisi hi laagu hai ya badli, ek baar apne CA se pakka karein.
Doosre state mein job work — value kitni bhi ho
Rule 138 ka khaas niyam: agar principal ek state mein hai aur job worker doosre state mein, toh maal bhejte waqt e-way bill value kitni bhi ho banana padta hai. Isko principal bana sakta hai, ya job worker (agar GST registered hai). Matlab Surat se Maharashtra ke process house ko ₹30,000 ka grey bhi jaaye, toh bhi e-way bill.
Udaharan
| Gaadi | Value (GST ke saath) | E-way bill? |
|---|---|---|
| Surat shahar ke andar trader ko sale | ₹1,51,720 | Nahi (intra-city chhoot) |
| Ahmedabad ke trader ko sale | ₹1,51,720 | Haan — ₹50,000 se upar |
| Maharashtra ki party ko sale (IGST) | ₹1,51,720 | Haan |
| Gujarat ke process house ko grey, job work challan | ₹2,40,000 | Nahi (Gujarat job work chhoot) — challan saath |
| Doosre state ke process house ko grey, job work | ₹30,000 | Haan — value kitni bhi ho |
Bill ka total (GST ke saath) pehle GST calculator se nikal lo — ₹50,000 ka faisla usi se hota hai.
Part A aur Part B
- Part A: apna aur party ka GSTIN, jahan maal jaana hai uska pincode, bill / challan number aur date, value, HSN, aur bhejne ka kaaran (sale, job work…).
- Part B: gaadi number (jaise GJ05AB1234), ya transporter ka LR / document number.
- Gujarat ke andar, aapki jagah se transporter ke godown tak 50 km tak ki doori ho toh Part B baad mein transporter bhar sakta hai.
Kitne din chalta hai
Har agle 200 km (ya uska hissa): +1 din
Din = agle din raat 12 baje tak; ginti Part B bharne ke samay se
Jaise Surat se 450 km: 3 din. Gaadi kharab ho ya der ho toh expiry ke 8 ghante pehle se 8 ghante baad tak extend kar sakte ho.
Penalty — general baat
Jahan e-way bill chahiye tha aur nahi hai, ya details galat hain, toh officer gaadi aur maal rok sakta hai. Maal chhudane ke liye aam taur pe tax ka 200% penalty lagta hai (maalik saamne aaye tab), aur kai baar alag se bhi penalty lag sakti hai.
Aam galtiyaan
- Sirf taxable value dekhna. ₹48,000 + 5% GST = ₹50,400 — e-way bill chahiye.
- Shahar ki seema ka andaza. Surat ke bahar ka GIDC, Kadodara ya gaon shahar mein nahi bhi ho sakta. Pakka pata karo.
- Doosre state ke job work ko ₹50,000 wala maanna. Wahan value kitni bhi ho, e-way bill.
- Gaadi badli, Part B nahi badla. Raste mein pakde gaye toh e-way bill bekaar.
GST ka poora hisaab, HSN aur job bill ke liye dekho grey kapde aur job work pe GST, aur mill / job work ke challan ke liye ITC-04.
Loomiro isme kaise madad karta hai
Grey Sale bill mein "Gaadi ki details (e-way ke liye)" kholo — transport, LR no., gaadi no. aur kitne km door. Bill save karke uske page pe "E-way file download" dabao: NIC portal ke bulk upload format ki JSON file milti hai, Part A aur gaadi ki details pehle se bhari. Apna GSTIN, apna aur party ka pincode, distance ya quality ka HSN na ho toh Loomiro pehle hi bata deta hai kya bharna baaki hai. File portal pe upload karke e-way bill banao, phir EWB number aur date bill pe save karo — print pe aata hai. Yeh JSON sale aur job bill ke liye hai; e-way bill seedha API se abhi nahi banta, aur mill challan ka e-way bill portal pe khud bharna hota hai.
Yeh jaankari general hai, tax ya legal salah nahi. Gujarat ki chhoot, doori, validity aur penalty ke niyam apne CA se pakka karein.
Source: CGST Rules rule 138 (CBIC); Gujarat State Tax notification GSL/GST/RULE-138(14)/B.19, 19-09-2018; CGST Act section 122 aur 129.